Item	Prior year	Current year
Accounts payable	8,165.00	7,972.00
Accounts receivable	6,074.00	6,701.00
Accruals	987.00	1,428.00
Cash	???	???
Common Stock	11,259.00	12,379.00
COGS	12,698.00	18,045.00
Current portion long-term debt	4,915.00	5,017.00
Depreciation expense	2,500	2,833.00
Interest expense	733	417
Inventories	4,298.00	4,779.00
Long-term debt	14,999.00	14,350.00
Net fixed assets	51,749.00	54,092.00
Notes payable	4,314.00	9,971.00
Operating expenses (excl. depr.)	13,977	18,172
Retained earnings	28,584.00	30,160.00
Sales	35,119	45,713.00
Taxes	2,084	2,775

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What is the firm's cash flow from operations?